State Act

THE DELHI ENTERTAINMENTS AND BETTING TAX ACT, 1996

This Act was repealed on 1 July 2017 by the Delhi Goods and Services Tax Act, 2017 (Delhi Act 3 of 2017), s.174(1)(ii); it may still apply to matters that began before then.

1[15A. Power to summon witnesses and production of documents (1) The assessing, appellate or revising authority shall, for securing the attendance or for production of any document for the purpose of this Act, have all the powers conferred on a Civil Court under the provisions of the Code of Civil Procedure, 1908 (5 of 1908) for the purpose of— (a) summoning and enforcing the attendance of any person and examining him on oath or affirmation; and (b) compelling the production of any document connected with the assessment proceedings. (2). The authority referred to in sub-section (1) shall have powers to call for such information, particulars and records as he may require, from any person, including the broadcaster, cable operator, proprietor of direct-to-home, multi-system operator or the subscriber, for any purpose under this Act.]